审计期望差距研究
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摘要
审计总是在一定的社会经济环境中进行的。审计环境决定了审计职能、审计目标和审计师的职责。在具体审计环境中,社会公众和审计师对审计的认识不同,对审计工作的评价不同,因此产生了审计期望差距。
随着经济的发展,组织结构发生变革,经营形式多样化,信息技术日新月异。在这种复杂多变的审计环境下,社会公众对审计师的要求不断提高,产生了更高的期望,审计师则在不断改进中寻求职业界和环境间的平衡。然而,正是由于存在期望差距而导致的这颗“刺”,才使得审计实务和审计准则不断做出调整,进而推动了审计理论和实践的发展。因此,对审计期望差距做深入的研究,具有理论和实践意义。
从已有的国内外研究文献来看,对于审计期望差距的研究主要集中在是否存在审计期望差距、审计期望差距的成因、缩小审计期望差距的措施方面。但这些研究多为局限于审计期望差距现状的分析,缺乏对具体审计环境的综合分析以及分析的理论基础,因而造成原因分析的不深入和不全面,措施的可操作程度不强。并且,虽然学者们认同审计期望差距是一种认知差距,却鲜有学者研究社会公众和审计师的认知问题本身所导致的审计期望差距,也就无法从认知方面来着手缩小审计期望差距。
为此,本文采用规范研究和实证研究相结合的方法,对审计期望差距进行探讨。在规范研究中,首先对审计期望差距进行了界定,分析了审计期望差距涉及的主体、客体和构成要素。在借鉴服务质量差距基本分析框架的基础上,分析了审计期望差距的形成机理,为后面的研究搭建研究的基石。
在对审计期望差距构成要素界定的基础上,运用供给和需求理论、制度变迁理论、社会契约理论、有限理性理论和心理学等理论,分别针对三类构成要素进行深入分析。审计准则缺陷主要受到供给和需求关系带来的制度传导路径的影响、审计准则制定机构、审计准则制定程序、有限理性、准则制定倾向和制定时滞的影响等。审计业绩缺陷主要受到审计师执业能力,审计师选聘和付费权,会计师事务所规模、组织形式和质量控制的影响。认知差异主要受到自我关注、自我服务偏见、社会比较、态度和行为不一致、归因错误、先入为主、从众行为的影响。
为了考察社会变迁中审计期望差距的变化状况,本文采用历史研究法,把审计期望差距放在我国的制度大环境中进行分析。根据中国的战略和经济策略变化,将历史划为为5个阶段,并对每一阶段的审计期望差距状况进行分析：引入外资与注册会计师审计的恢复(1978～1983)、发展多种经济成分与审计服务范围的扩大(1984～1991)、国企改革、舞弊案件与审计准则的初步制定(1992～1999)、公司治理结构调整与审计准则的修订和趋同(2000～2007)和金融危机与审计(2008以后)。阶段性审计环境的变迁,导致了阶段性审计期望差距变化,不同阶段的审计职能、审计模式、审计程序不同,审计市场也不同,采取的缩小审计期望差距的措施也不同。然后,本文运用面板数据的logit模型对2000-2005年审计环境和审计师业绩的关系进行实证检验。有了理论支撑,并通过了实践的检验,才能找到缩小审计期望差距的有效途径。
为了考察我国目前的审计期望差距状况,本文采用调查问卷的方法,发现我国存在审计期望差距：(1)审计师与相关者对审计责任的认识和审计业绩的评价不同；(2)与相关者比较而言审计师高估了审计业绩；(3)存在审计业绩缺陷、审计准则缺陷和不合理期望。
最后,本文针对审计期望差距的三个构成要素,分别提出了缩小审计期望差距的治理建议,这些建议包括与国家宏观战略、基本制度和相关制度协调,政府监管的自律审计准则制定机构,在制定审计准则过程中需进行公共选择和有限理性选择以达成公意；提高职业道德水平和执业能力、完善公司治理结构、推动会计师事务所做强做大、改进会计师事务所的组织形式、健全会计师事务所的质量控制和加大监管力度；普及心理学知识、进行角色扮演、换位思考和发挥媒体作用。
这些成果将会成为研究中国审计准则变迁和今后推动审计发展、改进审计准则的参考资料。
Audit always is conducted in a certain sociaty. Audit environment decides the function, objective of audit and auditor's duty. In the specific envionment, the pubilic and the auditor have different cognition and evaluation appraisement of audit, therefore audit expectation arises.
According to development of economy, construction of orgnization has changed, form of operation has diversified, and information technology has progress with each passing day. Under the complex and fickle environment, the public require the auditor constantly increased, and rise the higher expectation. Then the auditor have improved continuously, and seek the balance between practice and environment. However, due to the audit expectation gap, the thorn, the pratice and the standard of audit have constantly adjusted, which push forward the theory and pratice's development. So it is significant to research the audit expectation gap for theory and practice.
The existing literature of audit expectation gap at home and broad focus on whether the audit expectation gap exists, the cause, the measure of narrowing gap etc. But those research are restricted to the status quo, and are short of analysis by synthesis and framework of theory about the audit environment, which influnce that the analysis of cause is not deep and incomprehensive, and the measure is not feasible. Moreover, the scholars consider the audit expectation gap is a perceived gap, but there is a rare scholar to research the different cogniton of the pubilic and auditor that cause the audit expectation gap. Theremore it may not narrow the gap on the cogniton.
This dissertation used normative and positive research methods to discuss the audit expectation gap. In normative research, firstly it gives a definition, then analyses the subject, object and components, and discusses the mechanism of audit expectation gap's with borrowing ideas from service quality gap, which constructs the footstone of latter reseach.
On the basis of gap's definition, it used several theories to analyse the influence factors of three gaps, such as the supply and demand, institutional evolutiont, social conflict, bounded rationality, and psychology.The standard gap is affected by the institutional transduction pathway about supply and demand, standard-setting instition and procedures, bounded rationality, setting tendency and lag. The audit performance gap is affected by practice capability, the authority of selection and payment, accounting firm's size and orgnazition form, and quality control. The cognition gap is affected by self-regard, self-serving bias, social comparisons, the relation of behavior and attitudes, attribution error, the first impression's influence and conformity behavior.
In order to study the situation of gap in the social change, it used the historical research method and put the audit expectation gap in chinese institutional environment. According to the changes of national stragety and economic policy, it got 5 phases, and discussed each phase's audit expectation gap. It includes foreign capital's introduction and CPA's recovery(1978-1983), development of diverse sectors of the economy and audit service's expansion (1984-1991), reform of state-owned enterprises, fraudulent practices and audit stardard initially drew up (1992-1999), corporate-governance structure and audit standard revised and converged (2000-2007), and financial crisis(after2008). Interim environment changes leads to those ghase's audit expectation gap. Each phase has it's own audit founction, model, pratice procedures, and audit market, also the measure to narrow the gap. After that, it used the logit model of panal data to do the empirical test on 2000-2005 data, to find out the relationship between the environment and audit expectaton gap.
For observing the current condition of audit expectation gap in our country, it used questionnaire to find our gap. The audit expectation gaps show that auditor and stakeholder have the different conception and assessment of audit, auditor overrate their performance compared with the others, and there are performance gap, audit standard gap and unreasonable expectation.
At last, it puts forward the way to narrow the gap on the three gaps. The methods includes, firstly, coodination with national strategy, basic and relevent institution, through public and bounded rational choice to achieve public will in drawing up audit standard. Secondly, it includes to improve corporate govenrnance's, enhance professional ethics and pratice capability, change accounting firm's organization form, strengthen the quality control, and severely punish those who violate the discipline. Finally, it includes to popularize the psychological knowledge, practise role play, empathize, and utilize media.
Those findings will be the stuff to research the change of audit standard for pushing forward the audit in the future.
随着经济的发展,组织结构发生变革,经营形式多样化,信息技术日新月异。在这种复杂多变的审计环境下,社会公众对审计师的要求不断提高,产生了更高的期望,审计师则在不断改进中寻求职业界和环境间的平衡。然而,正是由于存在期望差距而导致的这颗“刺”,才使得审计实务和审计准则不断做出调整,进而推动了审计理论和实践的发展。因此,对审计期望差距做深入的研究,具有理论和实践意义。
从已有的国内外研究文献来看,对于审计期望差距的研究主要集中在是否存在审计期望差距、审计期望差距的成因、缩小审计期望差距的措施方面。但这些研究多为局限于审计期望差距现状的分析,缺乏对具体审计环境的综合分析以及分析的理论基础,因而造成原因分析的不深入和不全面,措施的可操作程度不强。并且,虽然学者们认同审计期望差距是一种认知差距,却鲜有学者研究社会公众和审计师的认知问题本身所导致的审计期望差距,也就无法从认知方面来着手缩小审计期望差距。
为此,本文采用规范研究和实证研究相结合的方法,对审计期望差距进行探讨。在规范研究中,首先对审计期望差距进行了界定,分析了审计期望差距涉及的主体、客体和构成要素。在借鉴服务质量差距基本分析框架的基础上,分析了审计期望差距的形成机理,为后面的研究搭建研究的基石。
在对审计期望差距构成要素界定的基础上,运用供给和需求理论、制度变迁理论、社会契约理论、有限理性理论和心理学等理论,分别针对三类构成要素进行深入分析。审计准则缺陷主要受到供给和需求关系带来的制度传导路径的影响、审计准则制定机构、审计准则制定程序、有限理性、准则制定倾向和制定时滞的影响等。审计业绩缺陷主要受到审计师执业能力,审计师选聘和付费权,会计师事务所规模、组织形式和质量控制的影响。认知差异主要受到自我关注、自我服务偏见、社会比较、态度和行为不一致、归因错误、先入为主、从众行为的影响。
为了考察社会变迁中审计期望差距的变化状况,本文采用历史研究法,把审计期望差距放在我国的制度大环境中进行分析。根据中国的战略和经济策略变化,将历史划为为5个阶段,并对每一阶段的审计期望差距状况进行分析：引入外资与注册会计师审计的恢复(1978～1983)、发展多种经济成分与审计服务范围的扩大(1984～1991)、国企改革、舞弊案件与审计准则的初步制定(1992～1999)、公司治理结构调整与审计准则的修订和趋同(2000～2007)和金融危机与审计(2008以后)。阶段性审计环境的变迁,导致了阶段性审计期望差距变化,不同阶段的审计职能、审计模式、审计程序不同,审计市场也不同,采取的缩小审计期望差距的措施也不同。然后,本文运用面板数据的logit模型对2000-2005年审计环境和审计师业绩的关系进行实证检验。有了理论支撑,并通过了实践的检验,才能找到缩小审计期望差距的有效途径。
为了考察我国目前的审计期望差距状况,本文采用调查问卷的方法,发现我国存在审计期望差距：(1)审计师与相关者对审计责任的认识和审计业绩的评价不同；(2)与相关者比较而言审计师高估了审计业绩；(3)存在审计业绩缺陷、审计准则缺陷和不合理期望。
最后,本文针对审计期望差距的三个构成要素,分别提出了缩小审计期望差距的治理建议,这些建议包括与国家宏观战略、基本制度和相关制度协调,政府监管的自律审计准则制定机构,在制定审计准则过程中需进行公共选择和有限理性选择以达成公意；提高职业道德水平和执业能力、完善公司治理结构、推动会计师事务所做强做大、改进会计师事务所的组织形式、健全会计师事务所的质量控制和加大监管力度；普及心理学知识、进行角色扮演、换位思考和发挥媒体作用。
这些成果将会成为研究中国审计准则变迁和今后推动审计发展、改进审计准则的参考资料。
Audit always is conducted in a certain sociaty. Audit environment decides the function, objective of audit and auditor's duty. In the specific envionment, the pubilic and the auditor have different cognition and evaluation appraisement of audit, therefore audit expectation arises.
According to development of economy, construction of orgnization has changed, form of operation has diversified, and information technology has progress with each passing day. Under the complex and fickle environment, the public require the auditor constantly increased, and rise the higher expectation. Then the auditor have improved continuously, and seek the balance between practice and environment. However, due to the audit expectation gap, the thorn, the pratice and the standard of audit have constantly adjusted, which push forward the theory and pratice's development. So it is significant to research the audit expectation gap for theory and practice.
The existing literature of audit expectation gap at home and broad focus on whether the audit expectation gap exists, the cause, the measure of narrowing gap etc. But those research are restricted to the status quo, and are short of analysis by synthesis and framework of theory about the audit environment, which influnce that the analysis of cause is not deep and incomprehensive, and the measure is not feasible. Moreover, the scholars consider the audit expectation gap is a perceived gap, but there is a rare scholar to research the different cogniton of the pubilic and auditor that cause the audit expectation gap. Theremore it may not narrow the gap on the cogniton.
This dissertation used normative and positive research methods to discuss the audit expectation gap. In normative research, firstly it gives a definition, then analyses the subject, object and components, and discusses the mechanism of audit expectation gap's with borrowing ideas from service quality gap, which constructs the footstone of latter reseach.
On the basis of gap's definition, it used several theories to analyse the influence factors of three gaps, such as the supply and demand, institutional evolutiont, social conflict, bounded rationality, and psychology.The standard gap is affected by the institutional transduction pathway about supply and demand, standard-setting instition and procedures, bounded rationality, setting tendency and lag. The audit performance gap is affected by practice capability, the authority of selection and payment, accounting firm's size and orgnazition form, and quality control. The cognition gap is affected by self-regard, self-serving bias, social comparisons, the relation of behavior and attitudes, attribution error, the first impression's influence and conformity behavior.
In order to study the situation of gap in the social change, it used the historical research method and put the audit expectation gap in chinese institutional environment. According to the changes of national stragety and economic policy, it got 5 phases, and discussed each phase's audit expectation gap. It includes foreign capital's introduction and CPA's recovery(1978-1983), development of diverse sectors of the economy and audit service's expansion (1984-1991), reform of state-owned enterprises, fraudulent practices and audit stardard initially drew up (1992-1999), corporate-governance structure and audit standard revised and converged (2000-2007), and financial crisis(after2008). Interim environment changes leads to those ghase's audit expectation gap. Each phase has it's own audit founction, model, pratice procedures, and audit market, also the measure to narrow the gap. After that, it used the logit model of panal data to do the empirical test on 2000-2005 data, to find out the relationship between the environment and audit expectaton gap.
For observing the current condition of audit expectation gap in our country, it used questionnaire to find our gap. The audit expectation gaps show that auditor and stakeholder have the different conception and assessment of audit, auditor overrate their performance compared with the others, and there are performance gap, audit standard gap and unreasonable expectation.
At last, it puts forward the way to narrow the gap on the three gaps. The methods includes, firstly, coodination with national strategy, basic and relevent institution, through public and bounded rational choice to achieve public will in drawing up audit standard. Secondly, it includes to improve corporate govenrnance's, enhance professional ethics and pratice capability, change accounting firm's organization form, strengthen the quality control, and severely punish those who violate the discipline. Finally, it includes to popularize the psychological knowledge, practise role play, empathize, and utilize media.
Those findings will be the stuff to research the change of audit standard for pushing forward the audit in the future.
引文
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